Wakilii

The Registered Trustees of Kampala Archdiocese v Ken Papers (E.A) Limit (Misc. Appeal No. 0004 of 2017)

High Court · [2018] UGHCLD 17 · 2018 Appeal Allowed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Appeal from taxing officer's ruling and certificate in Civil Suit No. 504/2012 regarding instruction fees
Decision
Taxation award varied with instruction fees enhanced from UGX 10,000,000 to UGX 25,342,750

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that instruction fees in taxation must be calculated according to Schedule 6 of the Advocates Regulations, which provides for 1% on amounts exceeding UGX 20,000,000. The taxing officer's award of UGX 10,000,000 was set aside and replaced with UGX 25,342,750 as properly calculated instruction fees. The court declined to address the respondent's counterclaim seeking to set aside the entire taxation on procedural grounds, as this appeal was limited to instruction fees only.

Outcome

Taxation award varied with instruction fees enhanced from UGX 10,000,000 to UGX 25,342,750

Facts

The appellant had successfully obtained judgment in Civil Suit No. 504/2012 for recovery of damages for breach of contract. The subject matter of the claim was valued at approximately UGX 554,275,000 (stated as UGX 700,000,000 in the bill of costs). Following judgment, the appellant's bill of costs was taxed by the Registrar who awarded UGX 10,000,000 as instruction fees. The appellant appealed, contending that the award was manifestly inadequate and that the taxing officer had not applied the proper formula under Schedule 6 of the Advocates Regulations. The appellant sought enhanced instruction fees calculated at 8-10% of the subject matter, which would yield approximately UGX 55,427,500. The respondent opposed the appeal and counterclaimed that the entire bill should be set aside because the taxation was conducted exparte.

Issues

  1. Whether the taxing officer awarded inadequate instruction fees contrary to the Advocates (Remuneration and Taxation of Costs) Regulations.
  2. Whether the formula for calculating instruction fees based on 8-10% of the subject matter should be applied.
  3. Whether the respondent's counterclaim seeking to set aside the entire bill of costs on grounds of exparte hearing should be entertained in this appeal.

Orders

  • Appeal allowed.
  • Taxation award set aside.
  • Applicant's instruction fees taxed off and allowed at UGX 25,342,750.
  • The rest of the taxed items remain as awarded by the taxing master.
  • Each party to bear its own costs of this appeal.

Rules and key headnotes

Taxation of Costs — Instruction Fees — Method of Calculation
Instruction fees in taxation must be calculated according to Schedule 6 Regulation 1(iv)(e) of the Advocates (Remuneration and Taxation of Costs) Regulations, which provides that where the amount exceeds UGX 20,000,000, the applicable rate is 1% on the excess above UGX 20,000,000, which is then added to the base amount of UGX 20,000,000.
Taxation of Costs — Determination of Subject Matter
Under Regulation 1(a)(iv) of Schedule 6 of the Advocates Regulations, the value of the subject matter for purposes of calculating instruction fees is determined from the amount claimed in the plaint or the judgment.
Appeals — Taxation Appeals — Scope Limited to Grounds Raised
In an appeal limited to instruction fees, the court cannot use the same application to set aside the entire taxation on grounds raised by way of counterclaim that were not the subject of the appeal.

Legislation cited (2)

Full judgment

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The_Registered_Trustees_of_Kampala_Archdiocese_v_Ken_Papers_(E.A)_Limit_(Misc._Appeal_No._0004_of_2017)_[2018]_UGHCLD_17_(22_February_2018)
Source: this page presents Wakilii’s issue analysis and metadata for a publicly reported Ugandan judgment. Any AI-generated summary is marked as such. Judgment text is sourced from the Uganda Legal Information Institute (ulii.org). Wakilii is not affiliated with ULII.